Accounting Commons^™

Cny & Usd: Foreign Exchange Rates, Kimberly D. Scott

Kimberly D Scott

A forward rate is related to a spot rate that is set to take place in the future (Bekaert & Hodrick, 2012). Interestingly, one issue that can be challenging when performing transactions is not knowing what the rate will yield in the future versus at present. Due to market pressures or even policy decisions, either a devaluation or revaluation of domestic currency to foreign currencies can transpire.

A Study Of Malaysian Islamic Banks Competitiveness (Logit Regression Approach), Yagoub Elryah Dr.

Yagoub Elryah (PhD)

Banking sector plays an important role in Malaysia development. The specific objective of this study was therefore to what extent Islamic Banks increased competition in banking sector in Malaysia. With the aid of annually data from the BNM, the study covered the period 2002 to 2012. The present study used the Logit regression, the dependent variable was taken by means of dummy, which takes zero for typical and 1 with regard to Islamic banks. By utilizing SPSS, twenty six financial ratios associated with 14 banks were being thoroughly checked by means of enter, forward and backward options inside the search …

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …

Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza

John Pineda Galarza

En abril de 2013 se concretó la primera emisión de papeles comerciales en el ámbito del Mercado Alternativo de Valores (MAV) la cual fue un éxito pues se logró una demanda de 3 a 1, sin embargo los inversionistas institucionales brillaron por su ausencia. En el presente artículo, se analizan los principales desincentivos que tienen inversionistas institucionales como las AFP para invertir en instrumentos emitidos por medianas empresas, planteando en ese sentido algunos temas pendientes en relación con el MAV.

Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …

Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research paper argue that there exists a strong preference for dividends among investors. The main purpose is to find the factors that lead individual investors to reveal their preference for either cash or stock dividends. The most important dividend theories are employed to test the behavior of Pakistani individual investors towards dividends. The results reveal strong evidence that individual investors in Pakistan want dividends either in the form of cash or stocks. They also have a strong preference for dividend even if a company has to pay it by borrowing.

Long Run Relationship Between Poverty And Macro-Economic Variables In Pakistan, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research study examines the long run relationship between poverty and economic indicators in Pakistan. Data from 1972 to 2010 is used to analyze the relationship between various economic variables and poverty. The economic indicators include; consumer price index, literacy rate and population growth. Head count rate is used to measure poverty. The statistical techniques used include unit root Augmented Dickey Fuller test (for checking the stationary data) & Johansen’s co-integration test for long run relationship. The study found co-integration between all the economic factors and poverty, which means that economic performance indicators are pertinent predictors of poverty. This can …

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.

Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García

Bruno L. Costantini García

Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.

Board Interlocking #2, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

No abstract provided.

Analysis Of Co-Movements Between The Capital Markets In Brazil And The United States, Daniel Reed Bergmann, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

In this article copula theory is used to analyze the co-movements between the Brazilian and American capital markets. To formulate an effective asset allocation strategy, it is important to understand extreme events – both positive (booms) and negative (crashes) – and their effects on markets. The market indexes used are the Ibovespa and the S&P 500, covering the period from March 2001 to April 2007. We tested the adherence to the log-returns of the main copulas found in the financial literature, using the following criteria: log-likelihood, Akaike information criterion and Bayesian information criterion. The results show that the symmetrized Joe-Clayton …

Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García

Bruno L. Costantini García

Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades

La Jurisprudencia En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?

Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García

Bruno L. Costantini García

Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.

Analysis Of Digital Financial Data, Robert L. Kardell

Robert L Kardell

No abstract provided.

La Disciplina Della Redazione Del Bilancio Di Esercizio Delle Società Di Calcio. Confronto Con L'Esperienza Internazionale Ed Impatto Del C.D. "Financial Fair Play", Claudio Sottoriva, Alberto Benoldi

Claudio Sottoriva

Il contributo analizza i principali aspetti relativi alla redazione del bilancio delle società di calcio nell'ambito della normativa contabile nazionale e propone un confronto con le problematiche di rendicontazione contabile internazionali. Il contributo evidenzia altresì i principali elementi costituenti il c.d. "Financial Fair Play" previsto dall'UEFA per la partecipazione dei football club alle competizioni europee.

Il Comitato Per Il Controllo Interno E Per La Revisione Contabile Introdotto Dall’Art. 19 Del D.Lgs. 39/2010: Riflessioni In Sede Di Prima Istituzione Alla Luce Delle Indicazioni Dell’Unione Europea, Claudio Sottoriva

Claudio Sottoriva

L’esperienza nazionale in tema di costituzione di “comitati” interni all’organo amministrativo si arricchisce, alla luce del D.Lgs. 39/2010, del comitato per il controllo interno e per la revisione contabile ai sensi dell’art. 19 dello stesso. Facendo riferimento alla realtà italiana ed europea in generale si evidenzia la progressiva sperimentazione di formule compositive degli organi amministrativi e di controllo finalizzate ad una loro maggiore specializzazione secondo quanto previsto dai principali codici di autodisciplina (soprattutto avuto riguardo alle società aventi titoli negoziati in mercati regolamentati). Il comitato ex art. 19 del D.Lgs. 39/2010 è previsto per tutti gli enti di interesse nazionale …

Impact Of Human Capital On The Organization Performance, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Land Reforms, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

TOP Tax system ensures that the land ceiling act in India can be implemented in totality to perfection making Government’s task easier in pushing forward land reforms and allocating land to landless poor. Land Savings Account/LCA of each person shall be utilised as the de-mat account of that person’s ownership rights of immovable properties like lands, plots, flats, factories and other establishments. While purchasing or selling, the transfer of ownership rights of these assets/properties from one person to another person shall be made from one person’s LSA to another person’s LSA through banks/service centres in an electronic/digital form. So the …

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti IAS adopter e soggetti non …

La Riforma Del Controllo Contabile Delle Societa’ In Italia: “Schede Di Lettura” Del Decreto Legislativo 39/2010 In Tema Di Svolgimento Della Revisione Legale Dei Conti, Claudio Sottoriva

Claudio Sottoriva

Il contributo offre una prima lettura delle novità apportate dal Decreto Legislativo n. 39/2010 attuativo della Direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati. La disciplina dello svolgimento della attività di revisione legale dei conti trova quindi ora riferimenti normativi nelle norme del Codice Civile e in alcune norme speciali (principalmente nel T.U.F.) nonché per quanto non diversamente disciplinato nel Decreto 39/2010. La disciplina è destinata a trovare completamento con l'emanazione di specifici regolamenti attuativi del Decreto da parte del Ministero dell'Economia e delle finanze nonché da altre Autorità (Consob, Banca d'Italia, etc.). L'analisi consente …

Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group

Sunil B.G. & Associates

This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles

La Globalización De La Legislación Cambiaria, Bruno L. Costantini García

Bruno L. Costantini García

No abstract provided.

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.

Board Interlocking #1, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

About Boarding Interlocking in th Brazilian Capital Market